Each year if we don't spend all of our alloted program dollars it goes back to the black hole. While I understand that this needs to be the case, we are then penalized with a cut to our program the following year. Based on the logic that since we did not need it last year we won't need it this year. This leads to employees frantic year end spending. Buying that extra GPS or survey equipment, etc. Programs and employee's should be rewarded if they find ways to save and be frugal with their budgets. Even if it is non-monetary commendations... Their programs should not be penalized for being responsible. Another potential would be to allow programs to hold over a certain percentage of their unspent budgets, potentially to help save for a costly item, as a family would to if they knew a big expense was looming.